Newsletters
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VAT recovery and the capital goods scheme
VATYour close friend is the treasurer of their local golf club. The club plans to spend £500,000 plus VAT on major improvement works to its clubhouse. How much input tax can it claim and how will the capital goods scheme affect the calculations?
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Off-payroll, IR35, agency and umbrella rules - which apply to you?
Personal TaxIf you’re working or intending to work through a company, agent or other intermediary, one or more of HMRC’s anti-avoidance measures might apply. Why is it vital you know which?
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Mitigating the CT rate hike on company gains
Business TaxYour company made a capital gain in November 2022 when the corporation tax (CT) rate was 19%. But, as the gain falls in its financial year to 30 September 2023 will part of it be taxable at the 25% rate which applies to profits from 1 April 2023?
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Is pension advice tax free?
Business Tax, Personal TaxSome of your company’s directors are considering retiring in the next few years and each wants advice about funding their pensions. Can the company pay for the advice and treat it as a tax-free benefit in kind?
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Avoid a PAYE trap for end of year bonuses
Business Tax, Personal TaxYour company’s financial year ends soon. It’s been a good year for the business and the directors and staff are to be paid bonuses. The amounts have been decided but payments won’t be made for several months. When is the PAYE tax and NI due?
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Will a time-to-pay agreement help?
VATA new penalty regime for late VAT payments started on 1 January 2023. Can you avoid a penalty by agreeing a time-to-pay (TTP) arrangement with HMRC and what happens if you break the agreement?
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